期刊文献+
共找到1篇文章
< 1 >
每页显示 20 50 100
Investigating Voluntary Risk Disclosure: The Case of Jordanian Banks
1
作者 imad kutum 《Journal of Modern Accounting and Auditing》 2014年第12期1153-1166,共14页
The aim of the study is to investigate whether banks in Jordan are compliant with the International Financial Reporting Standards (IFRS) 7 requirement for mandatory disclosure and to find out the extent to which the... The aim of the study is to investigate whether banks in Jordan are compliant with the International Financial Reporting Standards (IFRS) 7 requirement for mandatory disclosure and to find out the extent to which the banks provide voluntary risk disclosures. To achieve the objectives of the study, we collected data from all 15 banks listed on the Amman Stock Exchange for the year ending December 2013. The findings of the study suggest that there is strong compliance with respect to mandatory risk disclosure, as required by IFRS. However, the results generally signal a need for further improvement in the voluntary risk disclosure area, since most of the banks do not provide adequate information that can be of use to stakeholders. We also suggest future avenues of research into the topic to determine progress. 展开更多
关键词 JORDAN International Financial Reporting Standards (IFRS) voluntary disclosure mandatorydisclosure RISK
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部